McDonald
J.A.:
We
are
all
of
the
view
that
the
appeal
should
be
dismissed.
We
have
not
been
convinced
that
in
dismissing
the
appellant’s
application
to
set
aside
an
earlier
judgment
of
the
Court
dismissing
the
appellant’s
appeal
from
an
assessment
of
income
tax
on
the
ground
that
the
appellant
failed
to
appear
at
a
Status
Hearing
Date
on
August
8,
1994,
the
Tax
Court
Judge
exercised
his
discretion
improperly.
The
Tax
Court
Judge
appears
to
have
given
sufficient
weight
to
all
relevant
considerations
in
arriving
at
his
conclusion.
The
appellant
was
required
at
the
status
hearing
to
show
cause
why
the
appeal
should
not
be
dismissed
for
delay.
After
being
served
a
Notice
of
Status
Hearing
in
accordance
with
the
Rules,
the
appellant
failed
to
appear.
The
appellant
claims
not
to
have
received
the
Notice
as
he
had
moved.
However,
he
failed
to
notify
the
Tax
Court
(as
he
is
required
to
do)
that
the
address
he
had
provided
for
service
was
no
longer
valid.
The
record
also
shows
that
he
did
nothing
to
prosecute
his
appeal
from
the
time
of
filing
his
List
of
Documents
in
October
of
1993
until
March
of
1996.
As
a
solicitor
or
former
solicitor,
the
appellant
should
be
aware
of
the
fact
that
he
had
the
onus
of
pursuing
the
litigation.
All
of
these
factors
were
properly
considered
by
the
Tax
Court
Judge
in
arriving
at
his
decision
not
to
interfere
with
the
earlier
decision
of
the
Court.
Having
failed
to
find
any
reviewable
error
on
which
this
Court
may
interfere
with
the
decision
of
the
Tax
Court
Judge,
the
appeal
is
dismissed
with
costs.
Appeal
dismissed.
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